Advisory on Keeping on Hold the Proposed e-Way Bill Enhancements Advisory on Keeping on Hold the Proposed e-Way Bill Enhancements Jul 29th, 2026 GSTN had earlier issued advisories dated 9th June 2026 and 17th June 2026 regarding certain proposed enhancements to the e-Way Bill system, with the scheduled date of implementation as 1st August 2026.… Read More »
GST CASE LAWS 28.07.2026 Relevant Act Section Case Law Title / Item Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Departmental Appeals / GSTAT CBIC Circular on GSTAT Appeals in DGGI Cases Clarifies procedure, reviewing authority, communication mechanism, and bench jurisdiction for filing departmental appeals before GSTAT against CAA orders in DGGI… Read More »
An officer approving prosecution cannot subsequently act as the adjudicating authority due to bias. Issue Whether an officer who countersigned and approved an investigation report for prosecution can subsequently act as the quasi-judicial adjudicating authority in the same matter without violating principles of natural justice and triggering reasonable apprehension of bias. Facts Taxpayer Details: The… Read More »
Composite assessment orders spanning multiple financial years under Section 73 are legally unsustainable and invalid. Issue Whether the Department can pass a single composite Order-in-Original and summary order in Form GST DRC-07 covering multiple financial years under Section 73 of the CGST/APGST Act. Facts Taxpayer Details: The petitioner is a partnership firm registered under the… Read More »
Composite show-cause notice and consequential orders covering multiple financial years under Section 73 are invalid. Composite show-cause notice and consequential orders covering multiple financial years under Section 73 are invalid. Issue Whether the Revenue can issue a single consolidated Show-Cause Notice (SCN) and pass a composite assessment order covering multiple financial years under Section 73… Read More »
Transitional credit under GST cannot be denied by reassessing admissibility under repealed laws. Issue Jurisdiction over Erstwhile Credits: Whether GST authorities have the jurisdiction to test the admissibility of CENVAT/VAT closing balances shown in pre-GST returns under GST transitional provisions (Section 140) rather than under repealed laws via Section 174 savings provisions. Reassessment via TRAN-1… Read More »
Input tax credit cannot be denied under Section 16(4) when returns fall within extended cut-off. Issue Whether the claim of Input Tax Credit (ITC) for the period April 2018 to March 2019 can be rejected as time-barred under Section 16(4) of the CGST Act when the underlying returns were filed within the extended cut-off period… Read More »
Departmental appeals against DGGI orders passed by a common adjudicating authority must be filed before the competent Appellate Tribunal. Circular No. 256/02/2026-GST F. No. CBIC-20010/12/2026-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing *** Room No. 16039, Kartavya Bhawan-I, New Delhi, Dated: 25th July,… Read More »
GST CASE LAWS 27.07.2026 GST CASE LAWS 27.07.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 7 CG Tollway Ltd. v. Union of India Click Here Notice issued against the High Court order holding that VAT precedents dealing with works contracts are inapplicable under GST (a… Read More »
Supreme Court Issues Notice on Dismissal of Appeal Beyond Section 107(4) Outer Condonation Limit Supreme Court Issues Notice on Dismissal of Appeal Beyond Section 107(4) Outer Condonation Limit Issue Whether the Appellate Authority and High Court were justified in rejecting an appeal for delay beyond the maximum condonable period under Section 107(4), where the limitation… Read More »